Page 239 - Large Business IRS Training Guides

Resources (cont’d)

• IRC 163(j) Resources on the Virtual Library

• Form 8990, Limitation on Business Interest

Expense Under Section 163(j)

• Instructions to Form 8990

• Pub 225, Farmer’s Tax Guide

• Pub 946, How To Depreciate Property

• Tax Reform webpage on IRS.gov

• FAQ

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